The New 2025 Patent Box: Protect Your Software and Save on Taxes
The new Patent Box is a tax incentive designed to promote technological innovation within Italian businesses. Introduced with the aim of boosting investment in research and development—particularly in the software sector—it allows companies to deduct an increased portion of expenses related to the enhancement of intangible assets, with a clear focus on protected intellectual property, such as software programs registered with SIAE.
What is the Patent Box?
The 2025 Patent Box allows for a super-deduction of 110% on expenses incurred for software protected by copyright, patents, designs, models, and other legally protected inventions. It is therefore a highly advantageous tax tool for companies that develop innovative solutions in-house and wish to reduce their tax burden on future income.
Unlike a tax credit, the Patent Box is an off-book deduction that directly impacts the IRES and IRAP tax bases.
Patent Box Benefits for Software Companies
Lower Tax Burden
The main benefit is the partial tax exemption on income generated by registered software. Thanks to the Patent Box, a significant portion of related expenses can be deducted with a 110% uplift, freeing up valuable financial resources to reinvest in new projects.
Enhanced Competitiveness
The resulting tax savings can be reinvested in developing new features, improving user experience, upgrading infrastructure, or entering new markets—boosting the company’s competitiveness both nationally and internationally.
Intellectual Property Protection
To access the benefit, software must be registered with SIAE. This not only provides legal protection against unauthorized copying or misuse but is also a mandatory requirement for Patent Box eligibility.
How to Register Software with SIAE
To qualify for the Patent Box, the first step is to certify ownership of the software. Here’s how:
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Prepare the Materials
- Gather the source code, technical documentation, feature descriptions, and all other materials that uniquely identify the program.
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Register with SIAE
- Complete the online registration through the official SIAE website under the “Digital works” section. Companies can register as legal owners of the software.
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Submit the Materials
- Upload the completed forms and files digitally. Once registration is confirmed, the certificate can be used as supporting documentation for claiming the tax benefit.
Required Documentation and Certification
In addition to SIAE registration, it is essential to prepare a detailed documentation set or, alternatively, obtain a preemptive certification of eligible expenses. This ensures protection against penalties in the event of a future tax audit.
How Taxdry Can Help
Taxdry Srl can support you in:
- Verifying your eligibility for the Patent Box
- Preparing all required documentation
- Assisting with software registration through SIAE
- Providing tax consulting to claim the benefit in your tax returns
